TABLE OF CONTENTS. Ch , F.S. Results
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1 TOWN OF LANTANA POLICE RELIEF AND PENSION FUND Chapter , F.S. Compliance Report In Connection with the October 1, 2015 Funding Actuarial Valuation Report And the Plan s Financial Reporting for the Year Ending September 30, 2015
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4 TABLE OF CONTENTS Title Page Ch , F.S. Results Schedule of Changes in Net Pension Liability 1. Using financial reporting assumptions per GASB Statement No Using assumptions prescribed in Section (1)(a), F.S Using assumptions prescribed in Section (1)(b), F.S Using the mandated mortality and funding interest rate +2% 4 Assets Versus Benefit Payments Projections 1. Using assumptions from the Plan s latest actuarial valuation 5 2. Using assumptions prescribed in Section (1)(a), F.S Using assumptions prescribed in Section (1)(b), F.S Using the mandated mortality and funding interest rate +2% 8 Actuarially Determined Contribution 9
5 CH , Florida Statutes RESULTS
6 1 Schedule of Changes in the Employers' Net Pension Liability Using Financial Reporting Assumptions per GASB Statement No. 67 Fiscal year ending September 30, Total pension liability a. Service Cost $ 357,506 b. Interest 928,071 c. Benefit Changes - d. Difference between actual & expected experience & Other (104,040) e. Assumption Changes - f. Benefit Payments (270,957) g. Contribution Refunds (6,834) h. Net Change in Total Pension Liability 903,746 i. Total Pension Liability - Beginning 12,155,666 j. Total Pension Liability - Ending $ 13,059, Plan Fiduciary Net Position a. Contributions - Employer $ 408,040 b. Contributions - Employer (from State) 101,886 c. Contributions - Member 105,492 d. Net Investment Income (63,982) e. Benefit Payments (270,957) f. Contribution Refunds (6,834) g. Administrative Expense (51,501) h. Other - i. Net Change in Plan Fiduciary Net Position 222,144 j. Plan Fiduciary Net Position - Beginning 10,967,374 k. Plan Fiduciary Net Position - Ending $ 11,189, Net Pension Liability / (Asset) 1,869,894 Valuation Date 10/01/2014 Measurement Date 09/30/2015 Investment Return Assumption 7.50% Mortality Table RP-2000 fully generational using Scale AA
7 2 Schedule of Changes in the Employers' Net Pension Liability Using Assumptions required under (1)(a), F.S. Fiscal year ending September 30, Total pension liability a. Service Cost $ 357,506 b. Interest 928,071 c. Benefit Changes - d. Difference between actual & expected experience & Other (104,040) e. Assumption Changes - f. Benefit Payments (270,957) g. Contribution Refunds (6,834) h. Net Change in Total Pension Liability 903,746 i. Total Pension Liability - Beginning 12,155,666 j. Total Pension Liability - Ending $ 13,059, Plan Fiduciary Net Position a. Contributions - Employer $ 408,040 b. Contributions - Employer (from State) 101,886 c. Contributions - Member 105,492 d. Net Investment Income (63,982) e. Benefit Payments (270,957) f. Contribution Refunds (6,834) g. Administrative Expense (51,501) h. Other - i. Net Change in Plan Fiduciary Net Position 222,144 j. Plan Fiduciary Net Position - Beginning 10,967,374 k. Plan Fiduciary Net Position - Ending $ 11,189, Net Pension Liability / (Asset) 1,869,894 Valuation Date 10/01/2014 Measurement Date 09/30/2015 Investment Return Assumption 7.50% Mortality Table RP-2000 fully generational using Scale AA
8 3 Schedule of Changes in the Employers' Net Pension Liability Using Assumptions required under (1)(b), F.S. Fiscal year ending September 30, Total pension liability a. Service Cost $ 554,992 b. Interest 875,399 c. Benefit Changes - d. Difference between actual & expected experience & Other 9,333 e. Assumption Changes - f. Benefit Payments (270,957) g. Contribution Refunds (6,834) h. Net Change in Total Pension Liability 1,161,933 i. Total Pension Liability - Beginning 15,500,253 j. Total Pension Liability - Ending $ 16,662, Plan Fiduciary Net Position a. Contributions - Employer $ 408,040 b. Contributions - Employer (from State) 101,886 c. Contributions - Member 105,492 d. Net Investment Income (63,982) e. Benefit Payments (270,957) f. Contribution Refunds (6,834) g. Administrative Expense (51,501) h. Other - i. Net Change in Plan Fiduciary Net Position 222,144 j. Plan Fiduciary Net Position - Beginning 10,967,374 k. Plan Fiduciary Net Position - Ending $ 11,189, Net Pension Liability / (Asset) 5,472,668 Valuation Date 10/01/2014 Measurement Date 09/30/2015 Investment Return Assumption 5.50% Mortality Table RP-2000 fully generational using Scale AA
9 4 Schedule of Changes in the Employers' Net Pension Liability Using Assumptions under (1)(b), F.S. except 2% higher investment return assumption Fiscal year ending September 30, Total pension liability a. Service Cost $ 239,472 b. Interest 925,372 c. Benefit Changes - d. Difference between actual & expected experience & Other 9,333 e. Assumption Changes - f. Benefit Payments (270,957) g. Contribution Refunds (6,834) h. Net Change in Total Pension Liability 896,386 i. Total Pension Liability - Beginning 9,640,182 j. Total Pension Liability - Ending $ 10,536, Plan Fiduciary Net Position a. Contributions - Employer $ 408,040 b. Contributions - Employer (from State) 101,886 c. Contributions - Member 105,492 d. Net Investment Income (63,982) e. Benefit Payments (270,957) f. Contribution Refunds (6,834) g. Administrative Expense (51,501) h. Other - i. Net Change in Plan Fiduciary Net Position 222,144 j. Plan Fiduciary Net Position - Beginning 10,967,374 k. Plan Fiduciary Net Position - Ending $ 11,189, Net Pension Liability / (Asset) (652,950) Valuation Date 10/01/2014 Measurement Date 09/30/2015 Investment Return Assumption 9.50% Mortality Table RP-2000 fully generational using Scale AA
10 5 Asset and Benefit Payment Projection Not Reflecting Any Contributions from the Employer, State or Employee Using Assumptions from the Latest Actuarial Valuation FYE Assets (BOY) Expected Investment Return Projected Benefit Payments Assets (EOY) ,960, , ,367 11,312, ,312, , ,318 11,662, ,662, , ,320 11,993, ,993, , ,661 12,296, ,296, , ,172 12,539, ,539, , ,504 12,630, ,630, , ,301 12,602, ,602, , ,593 12,549, ,549, , ,202 12,453, ,453, ,720 1,021,400 12,327, ,327, ,197 1,023,990 12,190, ,190, ,969 1,021,160 12,044, ,044, ,522 1,036,022 11,873, ,873, ,182 1,048,765 11,675, ,675, ,405 1,047,638 11,464, ,464, ,551 1,047,957 11,237, ,237, ,125 1,031,163 11,010, ,010, ,567 1,018,640 10,779, ,779, ,750 1,004,945 10,544, ,544, , ,088 10,307, ,307, , ,104 10,067, ,067, , ,653 9,824, ,824, , ,237 9,580, ,580, , ,876 9,337, ,337, , ,242 9,095, ,095, , ,644 8,853,396 Number of years for which current market value of assets are adequate to sustain the payment of expected retirement benefits, reflecting no contributions from the Employer, Employee or State, contrary to Florida Statutes and Plan provisions: N/A Valuation Investment return assumption 7.50% Valuation Mortality Table FRS Mortality Rates from 7/1/15 FRS Valuation Note: As required in Section (c) of the Florida Statutes, the projection of the Fund assets do not include contributions from the Employer, Employee or State, which is contrary to Florida Statutes and Plan provisions. For this reason, these projections should not be viewed as a representation of the amount of time the Fund can sustain benefit payments. Under the GASB standards which DO include contributions from the employer, employee and State, the Fund is expected to be able to sustain the benefit payment demands in the near-term and long-term future.
11 6 Asset and Benefit Payment Projection Not Reflecting Any Contributions from the Employer, State or Employee Using Assumptions required under (1)(a), F.S. FYE Assets (BOY) Expected Investment Return Projected Benefit Payments Assets (EOY) ,960, , ,104 11,312, ,312, , ,518 11,662, ,662, , ,081 11,993, ,993, , ,339 12,293, ,293, , ,143 12,534, ,534, , ,466 12,623, ,623, , ,966 12,592, ,592, , ,838 12,533, ,533, ,352 1,004,332 12,431, ,431, ,751 1,029,735 12,295, ,295, ,322 1,035,867 12,143, ,143, ,911 1,035,076 11,979, ,979, ,024 1,052,409 11,786, ,786, ,934 1,068,044 11,562, ,562, ,022 1,070,811 11,318, ,318, ,458 1,078,271 11,048, ,048, ,627 1,067,450 10,769, ,769, ,104 1,057,099 10,480, ,480, ,887 1,044,903 10,182, ,182, ,976 1,033,145 9,874, ,874, ,395 1,018,976 9,558, ,558, ,146 1,005,801 9,231, ,231, , ,108 8,897, ,897, , ,240 8,557, ,557, , ,430 8,211, ,211, , ,790 7,856,984 Number of years for which current market value of assets are adequate to sustain the payment of expected retirement benefits, reflecting no contributions from the Employer, Employee or State, contrary to Florida Statutes and Plan provisions: N/A Valuation Investment return assumption 7.50% Valuation Mortality Table RP-2000 fully generational using Scale AA Note: As required in Section (c) of the Florida Statutes, the projection of the Fund assets do not include contributions from the Employer, Employee or State, which is contrary to Florida Statutes and Plan provisions. For this reason, these projections should not be viewed as a representation of the amount of time the Fund can sustain benefit payments. Under the GASB standards which DO include contributions from the employer, employee and State, the Fund is expected to be able to sustain the benefit payment demands in the near-term and long-term future.
12 7 Asset and Benefit Payment Projection Not Reflecting Any Contributions from the Employer, State or Employee Using Assumptions required under (1)(b), F.S. FYE Assets (BOY) Expected Investment Return Projected Benefit Payments Assets (EOY) ,960, , ,104 11,097, ,097, , ,518 11,214, ,214, , ,081 11,292, ,292, , ,339 11,320, ,320, , ,143 11,268, ,268, , ,466 11,045, ,045, , ,966 10,684, ,684, , ,838 10,278, ,278, ,694 1,004,332 9,811, ,811, ,331 1,029,735 9,293, ,293, ,650 1,035,867 8,740, ,740, ,245 1,035,076 8,157, ,157, ,712 1,052,409 7,524, ,524, ,484 1,068,044 6,841, ,841, ,812 1,070,811 6,117, ,117, ,787 1,078,271 5,345, ,345, ,653 1,067,450 4,542, ,542, ,784 1,057,099 3,706, ,706, ,122 1,044,903 2,836, ,836, ,607 1,033,145 1,931, ,931,170 78,193 1,018, , ,387 26,812 1,005,801 11, , , , , ,790 - Number of years for which current market value of assets are adequate to sustain the payment of expected retirement benefits, reflecting no contributions from the Employer, Employee or State, contrary to Florida Statutes and Plan provisions: Valuation Investment return assumption 5.50% Valuation Mortality Table RP-2000 fully generational using Scale AA Note: As required in Section (c) of the Florida Statutes, the projection of the Fund assets do not include contributions from the Employer, Employee or State, which is contrary to Florida Statutes and Plan provisions. For this reason, these projections should not be viewed as a representation of the amount of time the Fund can sustain benefit payments. Under the GASB standards which DO include contributions from the employer, employee and State, the Fund is expected to be able to sustain the benefit payment demands in the near-term and long-term future.
13 8 Asset and Benefit Payment Projection Not Reflecting Any Contributions from the Employer, State or Employee Using Assumptions under (1)(b), F.S. except 2% higher investment return assumption FYE Assets (BOY) Expected Investment Return Projected Benefit Payments Assets (EOY) ,960,361 1,019, ,104 11,526, ,526,969 1,072, ,518 12,118, ,118,688 1,126, ,081 12,720, ,720,989 1,181, ,339 13,324, ,324,720 1,234, ,143 13,903, ,903,259 1,281, ,466 14,364, ,364,630 1,319, ,966 14,741, ,741,513 1,354, ,838 15,129, ,129,194 1,389,568 1,004,332 15,514, ,514,430 1,424,958 1,029,735 15,909, ,909,653 1,462,213 1,035,867 16,336, ,336,000 1,502,754 1,035,076 16,803, ,803,678 1,546,360 1,052,409 17,297, ,297,628 1,592,543 1,068,044 17,822, ,822,127 1,642,239 1,070,811 18,393, ,393,555 1,696,170 1,078,271 19,011, ,011,453 1,755,384 1,067,450 19,699, ,699,388 1,821,230 1,057,099 20,463, ,463,518 1,894,401 1,044,903 21,313, ,313,017 1,975,662 1,033,145 22,255, ,255,534 2,065,874 1,018,976 23,302, ,302,432 2,165,956 1,005,801 24,462, ,462,587 2,276, ,108 25,750, ,750,442 2,400, ,240 27,179, ,179,360 2,536, ,430 28,763, ,763,729 2,688, ,790 30,517,090 Number of years for which current market value of assets are adequate to sustain the payment of expected retirement benefits, reflecting no contributions from the Employer, Employee or State, contrary to Florida Statutes and Plan provisions: N/A Valuation Investment return assumption 9.50% Valuation Mortality Table RP-2000 fully generational using Scale AA Note: As required in Section (c) of the Florida Statutes, the projection of the Fund assets do not include contributions from the Employer, Employee or State, which is contrary to Florida Statutes and Plan provisions. For this reason, these projections should not be viewed as a representation of the amount of time the Fund can sustain benefit payments. Under the GASB standards which DO include contributions from the employer, employee and State, the Fund is expected to be able to sustain the benefit payment demands in the near-term and long-term future.
14 9 ACTUARIALLY DETERMINED CONTRIBUTION Plan's Latest Actuarial Valuation (1)(a) F.S. Assumptions (1)(b) F.S. Assumptions (1)(b) F.S. Except 2% Higher Investment Return Assumption A. Valuation Date October 1, 2015 October 1, 2015 October 1, 2015 October 1, 2015 B. Actuarial Determined Contribution (ADC) to Be Paid During Fiscal Year Ending 9/30/2017 9/30/2017 9/30/2017 9/30/2017 C. Assumed Dates of Employer Contributions Quarterly Quarterly Quarterly Quarterly D. Annual Payment to Amortize Unfunded Actuarial Liability $ 111,230 $ 129,009 $ 395,452 $ 0 E. Employer Normal Cost 271, , , ,778 F. Employer ADC if Paid on Valuation Date: D + E 382, , , ,778 G. Employer ADC Adjusted for Frequency of Payments 399, , , ,397 H. Employer ADC Adjusted for Frequency of Payments as % of Covered Payroll % % % % I. Assumed Rate of Increase in Covered Payroll to Contribution Year 4.00 % 4.00 % 4.00 % 4.00 % J. Covered Payroll for Contribution Year 1,608,959 1,608,959 1,608,959 1,608,959 K. Employer ADC for Contribution Year: H x J 415, , , ,548 L. Allowable Credit for State Revenue in Contribution Year 92,553 92,553 92,553 92,553 M. Net Employer ADC in Contribution Year 323, , ,448 91,995 N. Net Employer ADC as % of Covered Payroll in Contribution Year: M J % % % 5.72 % O. Expected Member Contribution 112, , , ,627 P. Total Contribution (Including Members) in Contribution Year 528, ,596 1,046, ,175 Q. Total Contribution as % of Covered Payroll in Contribution Year: P J % % % % R. Investment Return Assumption 7.50% 7.50% 5.50% 9.50% Mortality Table FRS Mortality Rates from 7/1/15 FRS Valuation RP-2000 fully generational using Scale AA RP-2000 fully generational using Scale AA RP-2000 fully generational using Scale AA
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